Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 5 - Administration  

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Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

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Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Division 394 - Reporting about forestry managed investment schemes  

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Div 394 inserted by No 79 of 2007 , s 3 and Sch 8 item 3, applicable to amounts paid by a participant under a forestry managed investment scheme on or after 1 July 2007. The amendment does not apply if any other amounts were paid by the participant or any other participant under the scheme before 1 July 2007.

Guide to Division 394  

SECTION 394-1   WHAT THIS DIVISION IS ABOUT  

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A forestry manager of a forestry managed investment scheme must give the Commissioner information about initial contributions by participants in the scheme. The forestry manager must also inform the Commissioner if the trees are not established under the scheme within 18 months of the first investment in the scheme.

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History

S 394-1 inserted by No 79 of 2007 , s 3 and Sch 8 item 3, applicable to amounts paid by a participant under a forestry managed investment scheme on or after 1 July 2007. The amendment does not apply if any other amounts were paid by the participant or any other participant under the scheme before 1 July 2007.

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S 394-1 inserted by No 79 of 2007.

TABLE OF SECTIONS

TABLE OF SECTIONS

394-5	Statements about initial contributions to scheme
394-10	Statements about failure to establish trees within 18 months

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